The role of emotional service in the restaurant business

The article considers the restaurant business from the point of view of not only the entrepreneurial aspect, but also the service aspect, which is fundamental. The reasons why people visit restaurants have been revealed. In addition to physical need, restaurants are an element of cognition and a way of experiencing positive emotions. The importance of the restaurant business in shaping people’s positive emotional state has been formulated. Two forms of emotional labor of an employee and the influence of emotional states on work performance have been highlighted. The role of emotional intelligence and communicative competence in customer satisfaction with a restaurant visit has been determined. The importance of developing emotional intelligence has been concluded. Recommendations for its development has been formulated.

Methdology for defining key performance indicators of development institutions as exemplified by the national project “Small and Medium-Sized Business”

Approaches to the methodology for calculating key performance indicators for development institutions as part of their contribution to national development goals achievement has been reviewed. It has been shown that, depending on the methodology used, the value of this indicator can vary by up to 5 units, with each approach being relevant for a particular task. Using the example of an indicator in one of the areas of the national project “Small and Medium-Sized Business” (training activities) as an example, an integrated approach has been proposed to balance solution of the objectives of optimal spending of the federal budget and increasing the public outreach of its results.

Russia’s banking sector during the pandemic

Quarantine and self-isolation have become a new challenge for the Russian economy, changed many areas of our life, revealed new weaknesses in the banking system and monetary regulation of the economy, and also become a good test for the post-crisis financial system. In this article using a systematic approach to the study of information, analytical and graphical methods the dynamics of the Russian banking sector during the development of the coronavirus pandemic and the specifics of recovery from the crisis have been investigated. The innovations and improvements brought about by the pandemic have been studied. The Central Bank of Russia’s monetary policy instruments used to mitigate the impact of the pandemic on the real economy in general and on the banking sector in particular have been reviewed. The features of anti-crisis measures taken by the monetary authorities in our country have been revealed.

Risk factors of early psychoactive substances dependence among youth

The article considers a number of factors that influence the use of psychoactive substances by young people in Russia: psychological, social, economic, medico-biological, spiritual and moral and others. The main reasons for psychoactive substance use among this age group are: neglect by parents, psychoactive substance use by parents and other relatives, abuse by parents and guardians, low family income, conflicts and lack of understanding of the age-specific characteristics of adolescents by parents, low motivation to study, low status among peer groups, youth informal groups. In addition to risk factors, protection factors – circumstances that reduce the likelihood of a person becoming involved with psychoactive substances have also been identified: a strong family, with a healthy and supportive psychological atmosphere, success in educational activities, parental involvement in the life of their children, etc.

The phenomenon of NFT (non-fungible tokens) as an accounting entity

The emergence of the digital economy and increased activity in cyberspace have led to the creation of new technologies and digital products such, as non-fungible tokens (NFT). The article presents the arguments that justify the need to study NFT as an object of legal relations and an object of accounting. A brief description of these items has been given; their types and market of circulation have been studied, and, also the current legal provisions, Russian accounting standards and international financial reporting standards have been analysed. To define NFT as an accounting object, the types of accounting objects enshrined in Federal Law No. 402-FZ “On Accounting” have been considered and the criteria for their attribution in relation to NFT have been analysed. The legal and accounting problems associated with the emergence of a new object have been highlighted and the ways for further research in the field of creating an accounting methodology for NFT as a specific and highly promising digital product have been defined.

Critical analysis of factors determining sustainable development of territories in a strategic perspective

The main interpretations of terms, development trends, foreign and domestic experience within the concept of sustainable development of territories have been considered. The importance of cooperative interaction and cooperation between actors in the same area in the context of existing constraints, barriers and opportunities for the deployment of the processes under consideration, has been confirmed. A statistical comparative analysis of the dynamics of changing trends in the interaction between research organisations and industrial enterprises of the regions has been carried out in comparison with Russian and global trends. The interrelationships between the key factors relating to financial support processes, infrastructure capacity and the research and education component have been revealed and their impact on territorial development has been highlighted. Scientific research methods such as analysis and generalization and correlation analysis were used within the framework of the article.

Development of the accounting system in the digital economy

The current processes of globalisation and digitalisation, the use of cloud technologies, artificial intelligence capabilities, robotics, big data and tools that allow large amounts of information to be processed in a short period of time by economic actors in their practical activities affect the conceptual basis of theoretical and methodological approaches to the organisation of the accounting system, fill the concept of “accounting” with new meaning. The purpose of this research paper is to assess the transformation of elements of accounting method under the influence of innovative digital technologies being introduced in the accounting process. The research methodology is based on the dialectical and empirical method. The article is devoted to the analysis of domestic and global trends in the accounting system development under the conditions of digitalisation of the processes of collection, consolidation and analysis of information on the activities of economic entities. The article considers the impact of the information potential of the existing economic space on the transformation of the methodological basis of accounting. In this regard, the modification of the theoretical and methodological approach of building an accounting system is a necessary step in the further development of accounting and in maintaining its relevance in competition with modern information systems.

The conflictological profile of the organisation as an element of cultural identity

In contemporary research on organisational effectiveness, the concept of culture is gaining ground. Not only organisational and/or national culture is considered, but also the whole range of local subcultures: professional, personal, age, etc., which also need to be analysed and taken into account. This circumstance affects the micro- and macro-level functioning of the organisation in the cultural code. The article studies the phenomenology of conflict from the perspective of an organisation’s conflictological profile, which is a reflection of its cultural identity. A typological cross-section of the conflict, its operational, strategic and symbolic types has been revealed. They have individual characteristics and have an impact on the functioning of the organisation, shaping its unique conflictological profile.

Market-based pricing for road freight transportation

The specifics of market pricing in the Russian road freight transport market by means of correlation and regression analysis have been studied. Statistically significant factors have been highlighted, and mathematical models have been constructed. The influence of fictitious variables (body type) that improve the quality of the calculated values has been noted. Regression equations useful for determining the average market value of tariffs have been drawn up, which, when compared to actual tariffs, may indicate the adequacy of freight transactions. The results of transport companies registered in the Krasnodar region have been considered. A differentiated approach has been justified, requiring enterprises to be divided into revenue growth groups in order to identify differences in profitability and its sustainability. The limitations and shortcomings of the mathematical model, which do not allow us to make an unambiguous conclusion about the unprofitable and low-margin nature of the industry, have been considered. Areas for future research have been suggested.

Risk minimisation methods in shaping the optimal range of treadmills

The article presents a solution to the problem of integrating risk minimisation methods in the process of forming the optimal range of treadmill models in a retail enterprise. The problem of multi-criteria optimisation was solved using the generalised criterion method. The formulated problem was therefore broken down into a number of specific tasks, each of which was solved by selecting specific methods. Risks were minimised by mathematical methods, taking into account the economic performance of the enterprise. Recommendations were also offered for customers wishing to purchase one of the treadmill models chosen from the analysis and the best option for ordering via the online shop with home delivery.